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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2019-20. A defect memo was issued on 10/01/2025, and the defect remained uncured. The assessee sought an adjournment which was rejected.
Held
The tribunal noted that the appeal was filed with defects and the assessee had not cured them. The assessee's request for adjournment was also rejected.
Key Issues
Whether the appeal should be dismissed for non-compliance with the defect memo and lack of cure.
Sections Cited
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by Adjournment Application Filed Department represented by Shri R.C. Marndi, Sr.DR Date of hearing 05/01/2026 Date of pronouncement 05/01/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2018-19/10322058 dated 28/10/2024 for the A.Y. 2019-20.
The appeal was filed on 10/01/2025. The defect memo has been issued on 10/01/2025. The defect is not yet cured. The appeal was posted for hearing today. The assessee has sought adjournment. The adjournment sought is rejected. As the assessee has not cured the defect, the appeal filed by the assessee stands dismissed for defects.